Or. Admin. Code § 735-170-0000 - Definitions
(1) "Best Available
Information" means any data or information that can be used to determine tax
due including calculated projections or averages based on prior reports or data
from other sources as determined by the Department.
(2) "Bill of Lading" means a document issued
by the terminal operator that lists goods being shipped and specifies the terms
of their transport.
(3) "Delivery
Tag" means the delivery receipt or other record of a delivery.
(4) "Electronic signature" shall have the
same meaning and requirements as defined in ORS
84.004(8).
(5) "Ethanol Blended Gasoline"
means ethanol has been blended with gasoline and is intended for use in a motor
vehicle. This product is defined as motor vehicle fuel and is a taxable
product.
(6) To "Export" means to
have ownership title to motor vehicle fuel or aircraft fuel from locations
within Oregon, at the time it is delivered to locations outside Oregon by any
means of transport, other than in the fuel tank of a motor vehicle for the
purpose of propelling motor vehicle or aircraft except as provided in ORS
319.330.
(7) "Cause to be Exported" means to have
ownership title to motor vehicle fuel or aircraft fuel, at your order, request
or solicitation, at the time it is exported from the State of Oregon by any
means of transport, other than motor vehicle fuel exported from Oregon in the
fuel tank of a motor vehicle used for the propulsion of the motor vehicle.
(8) "Ex-Tax" means that the tax is
not included in the price of the fuel.
(9) "Failure to Report" means any tax report
and payment not received by the Department on or before the due date of the
next subsequent report.
(10) To
"Import" means to have ownership title to motor vehicle fuel or aircraft fuel
from locations outside of Oregon, at the time it is brought into the State of
Oregon by any means of transport, other than motor vehicle fuel brought into
Oregon in the fuel tank of a motor vehicle used for the propulsion of the motor
vehicle.
(11) "Cause to be
Imported" means to have ownership title to motor vehicle fuel or aircraft fuel,
at your order, request or solicitation, at the time it is brought into the
State of Oregon by any means of transport, other than motor vehicle fuel
brought into Oregon in the fuel tank of a motor vehicle used for the propulsion
of the motor vehicle.
(12)
"Invoice" means the receipt or other record of a sale transaction that
describes an itemized list of goods shipped specifying the price and terms of
sale as defined in OAR
735-170-0010.
(13) "ODOT Fuels Tax Group" or "Department"
means the organizational unit within the Oregon Department of Transportation or
its agent that is primarily charged with the administration of ORS
319.010 through
319.880 on behalf of the State
of Oregon.
(14) "Performing the
Acts of a Dealer" means that the dealer is conducting business in Oregon as
defined in ORS 319.010(6).
(15) "Properly Licensed" means
that the person or entity "performing the acts of a dealer" is legally licensed
under the "true name" and legally authorized to conduct business in Oregon per
Oregon law.
(16) "Registered Fuel
Handler" includes but is not limited to fuel transporters, biodiesel producers,
ethanol producers, and terminal operators who handle fuel products. It does not
include dealers in Motor Vehicle Fuel or Use Fuel Sellers licensed by the state
of Oregon.
(17) "Terminal Position
Holder" means a dealer who owns terminal storage inventory in Oregon.
(18) "True Name" means the name
that is authorized per Oregon law to conduct business in
Oregon.
Notes
Stat. Auth.: ORS 184.616, 184.619 & 319.010 - 319.880
Stats. Implemented: ORS 319.010 - 319.430
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